Index 1 Introduction to segmental reporting 2 2 Origin of segmental reporting 2 2.1 The fineness-theorem 2 2.2 Market efficiency theory 2 2.3 Agency theory 2 2.4 Accounting theory 3 3 The most important segmental reporting standards 3 3.1 International Accounting Standard 14 (IAS 14) 3 3.1.1 The International Accounting Standards Committee 3 3.1.2 The International Accounting Standards Board 4 3.1.3 IAS 14: Segment reporting 4 3.1.3.1 Objective of IAS 14 (revised) 4 3.1.3.2 Applicability
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What is financial reporting? The traditional function of financial reporting was to provide business owners with information about the companies that they owned and operated. Once the delegation of managerial responsibilities to hired personnel became a common practice‚ financial reporting began to focus on stewardship—that is‚ on the managers’ accountability to the owners. Its purpose then was to document how effectively the owners’ assets were managed‚ in terms of both capital preservation and
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Abstract We’ve all heard the saying “Dress for Success‚” and I believe this saying holds a very valuable meaning in any profession. The way you dress not only affects your confidence and your self-esteem‚ but it also casts the first impression you are giving to your fellow colleagues and/or prospective employers. What you wear will portray a visual communication of what you have to offer and what they can expect from you in the work field. The primary goal of dressing professional is to feel good
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PEARSON (pages 169-171) Mandatory reporting refers to a legal requirement to report an act‚ event‚ or situation that is designated by state or local law as a reportable event all states mandate the reporting of certain vital statistics such as births and deaths many states require reporting of abortions and neonatal deaths federal and states laws mandate the reporting of communicable disease‚ including venereal diseases http://library.ahima.org/xpedio/groups/public/documents/ahima/bok1_023186
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Windows to the Soul I’ve been told that the eyes are windows to the soul. If you looked into my great-grandmother’s eyes‚ you would see the slow evolution of time. You would see nearly a century of life and knowledge hidden behind her milky violet irises. You would see a battle‚ visible on the inside and out‚ as you watch the dementia slowly creep over as each second passes. My tutu Violet is one of the oldest people I know; she is the ultimate test of time. Over the years‚ she has done it all
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COMPARING OF WinXP‚ Win7 and WinVista ON PERFORMANCE: (using an ordinary pc with the specs of consisting of an Intel dual-core E5200 CPU‚ 2GB of RAM and an ATI Radeon HD4550 graphics card. We installed XP‚ Vista and Windows 7 in that order (all 32-bit versions) on the machine’s 500GB hard drive) #Boot time: 1. Win7 2. WinXP 3. WinVista #File transfer (small file capacity): 1. Win7 2. WinXP 3. WinVista #File transfer (1gb file capacity): 1. Win7 2. WinVista 3. WinXP
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the place given the chance to look fantastic but also the students attending the prom. This event gives girls the chance to wear their dazzling gowns and cocktail dresses‚ and look absolutely stunning. Boys on the other hand‚ are given the chance to dress classy in there suits and look like real gentlemen. It can be one of the most memorable nights of a teenager’s life‚ and to get ready for it‚ there is a lot of organization‚ preparation and excitement. One of the preparations for prom is a need
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The Morality of a Dress By Tripti Manghnani (12F97) Given a choice between a quick temporary fix and a permanent long term solution‚ we as a country always chose the quick fix. The moral policing brigade is one such example. Instead of addressing the issue of patriarchy and sexism that is deep rooted in our society‚ we instruct our girls and women to cover up‚ thereby increasing the divide amongst the sexes. India is known for its cultural
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ACC00713 Corporate Reporting Assignment 1 SOUTHERN CROSS UNIVERSITY ASSIGNMENT COVER SHEET For use with online submission of assignments Please complete all of the following details and then make this sheet the first page of each file of your assignment – do not send it as a separate document. Your assignments must be submitted as either Word documents (with .doc extension‚ NOT.docx)‚ text documents with .rtf extension or as .pdf documents. If you wish to submit in any other file format
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Reporting Paper Papa Rydoo ACC541 October 25‚ 2010 School of Business/Leslie Crews Reporting Paper INTERNAL MEMORANDOM To: CEO From: Papa Rydoo Date: October 25‚ 2010 Reference: Postretirement Plans Introduction Acquisition of a company leads to many changes in the company and especially in the area of the retirement benefit plans for our company. It is complicated adjusting to benefits plans but with the required reporting‚ the transition will be smooth. The different types of
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